SB 133-FN – AS INTRODUCED
2011 SESSION
10/03
SENATE BILL 133-FN
AN ACT relative to reestablishing the exemption from property taxation for telecommunications poles and conduits.
SPONSORS: Sen. Carson, Dist 14; Sen. D'Allesandro, Dist 20; Rep. Major, Rock 8; Rep. Griffin, Rock 4
This bill reestablishes the property tax exemption for telecommunications poles and conduits.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11-0970
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT relative to reestablishing the exemption from property taxation for telecommunications poles and conduits.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Purpose. Telecommunications poles and conduits have never been subject to local property taxation in this state. A specific exemption for these items has been in place since 1998, but the exemption was repealed as of July 1, 2010, and the property will be considered taxable property as of April 1, 2011. In order to ensure that this property does not for the first time become subject to local property tax, and in order to protect New Hampshire taxpayers from having to absorb the costs of this new tax through higher telecommunications bills, this bill is intended to reenact this long-standing tax exemption.
2 Reference Corrected. Amend RSA 72:8-a to read as follows:
72:8-a Telecommunications Poles and Conduits. Except as provided in RSA [72:8-b] 72:8-c, all structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated. The valuation of such property shall be based on its value as real estate. Other devices and equipment, including wires, fiber optics, and switching equipment employed in the transmission of telecommunication, cable, or commercial mobile radio services shall not be taxable as real estate.
3 New Section; Property Taxation; Exemption Added. Amend RSA 72 by inserting after section 8-b the following new section:
72:8-c Telecommunications Poles and Conduits Exemption. Notwithstanding any other provision of this chapter, any conduit that is not a part of a building and any whole or partial interest in wooden poles, employed in the transmission of communication services that are subject to the tax imposed under RSA 82-A, and owned by a retailer as that term is defined in RSA 82-A:2, X, shall be exempt from being taxed as real estate under RSA 72:8-a.
4 Application. RSA 72:8-c as inserted by section 3 of this act shall be considered effective as of July 1, 2010 at 12:01 a.m. and shall apply to the assessment of property taxes under RSA 72.
5 Effective Date. This act shall take effect upon its passage.
LBAO
11-0970
Revised 03/01/11
SB 133 FISCAL NOTE
AN ACT relative to reestablishing the exemption from property taxation for telecommunications poles and conduits.
FISCAL IMPACT:
The Department of Revenue Administration and the New Hampshire Municipal Association state there will be no fiscal impact to state, county or local revenues or expenditures.
METHODOLOGY:
The Department of Revenue Administration and the New Hampshire Municipal Association states this bill would shift the burden of tax among local taxpayers without affecting the total amount of revenue received from the tax.